Bill Text: MS HB830 | 2026 | Regular Session | Introduced
Bill Title: Ad valorem taxes; revise certain provisions regarding limitations on increases.
Sponsorship: Partisan Bill (Republican 3)
Status: (Failed) 2026-02-03 - Died In Committee [HB830 Detail]
Download: Mississippi-2026-HB830-Introduced.html
MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Ways and Means
By: Representatives Newman, Ford (54th), Wallace
House Bill 830
AN ACT TO AMEND SECTIONS 27-39-321, 27-39-305 AND 27-39-320, MISSISSIPPI CODE OF 1972, TO REVISE CERTAIN PROVISIONS RELATING TO LIMITATIONS ON AD VALOREM TAX INCREASES AND REVENUES; TO AMEND SECTIONS 19-3-113, 19-5-21, 19-5-189, 19-29-18, 21-27-175, 21-29-117, 21-29-219, 27-39-323, 27-39-325, 37-29-103, 49-28-27 AND 57-64-53, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO AMEND SECTION 37-57-104, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE LEVYING AUTHORITY FOR A SCHOOL DISTRICT TO APPROVE, IN FULL OR IN PART, A REQUEST FOR AN INCREASE IN THE AD VALOREM TAX EFFORT FOR THE SCHOOL DISTRICT; TO AMEND SECTION 37-57-105, MISSISSIPPI CODE OF 1972, IN CONFORMITY THERETO; TO BRING FORWARD SECTION 37-57-107, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE LEVY OF AD VALOREM TAXES FOR SCHOOL DISTRICTS, FOR PURPOSES OF POSSIBLE AMENDMENT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 27-39-321, Mississippi Code of 1972, is amended as follows:
27-39-321. (1) With
respect to ad valorem taxes levied for each fiscal year, no political
subdivision may levy ad valorem taxes in any fiscal year which would render in
total receipts from all levies an amount more than the receipts from that
source during any one (1) of the immediately preceding three (3) fiscal years,
as determined by the levying governing authority, plus, at the option of the
taxing authority and by adoption of a resolution by the taxing authority
declaring its intention so to do, an increase not to exceed * * * two percent (2%) of
such receipts. The additional revenue from the ad valorem tax on any newly
constructed properties or any existing properties added to the tax rolls or any
properties previously exempt, which were not assessed in the next preceding
year and cost incurred and paid in the next preceding year in connection with
reappraisal may be excluded from the * * * two percent (2%)
increase limitation set forth herein. Taxes levied for school district
purposes under any statute and taxes levied for the maintenance and/or
construction of roads and bridges under Section 27-39-305 shall be excluded
from the * * * two percent (2%) increase limitation set forth herein.
Taxes levied for payment of principal of and interest on general obligation
bonds issued heretofore or hereafter shall be excluded from the * * * two percent (2%)
increase limitation set forth herein. Any additional millage levied to fund
any new program mandated by the Legislature shall be excluded from the
limitation for the first year of the levy and included within such limitation
in any year thereafter. The limitation imposed under this paragraph shall not
apply to those mandatory levies enumerated in Sections 27-39-320 and 27-39-329.
(2) The limitation of this
section may be increased only as provided in subsection (3) or (4) of this
section or when the governing body of a political subdivision has determined
the need for additional revenues, adopts a resolution declaring its intention
so to do and has held an election on the question of raising the limitation
prescribed in this section. The notice calling for an election shall state the
purposes for which the additional revenues shall be used, the amount of the tax
levy to be imposed for such purposes and period of time for which such tax levy
shall be made; however, such tax levy shall not be made for more than five (5)
successive years. The limitation may be increased under this subsection only if
the proposed increase is approved by a majority of those voting. Subject to
specific provisions of this paragraph to the contrary, the publication of
notice and manner of holding the election shall be as prescribed by law for the
holding of elections for the issuance of bonds by the political subdivision.
Revenues derived from any taxes levied pursuant to such election shall be
excluded from the tax base for the purpose of determining aggregate receipts
for which the * * * two percent (2%) increase limitation applies.
(3) As an alternative to
the procedure provided in subsection (2) of this section, the * * * two percent (2%)
increase limitation prescribed in this section may be increased by an
additional amount by the board of supervisors of any county by adoption of a
resolution by the board of supervisors without an election thereon if the
aggregate receipts from all county levies to which this section and Sections 27-39-305
and 27-39-320 apply do not exceed * * * one hundred
two percent (102%) of the aggregate receipts from all such levies during
any one (1) of the immediately preceding three (3) fiscal years, as determined
by the board of supervisors.
(4) As an alternative to the procedure provided in subsections (2) and (3) of this section, the board of supervisors of any county or the governing authorities of any municipality may by adoption of a resolution, without an election thereon, increase the ad valorem tax levy to which this section applies by the greater of:
(a) An ad valorem tax levy that does not result in an aggregate levy to which this section applies in excess of twenty (20) mills; or
(b) An ad valorem tax levy that is not in excess of any aggregate levy to which this section applies in any one (1) of the immediately preceding ten (10) fiscal years.
(5) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), the term "total receipts" as used in this section shall be the portion of the "base revenue" as defined in Section 27-39-320 which is used for General Fund purposes.
(6) If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the county or municipal general fund for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).
(7) If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county or municipal general fund during the 1987 fiscal year, then the county or municipality, as the case may be, may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purposes of determining the limitation on receipts for the succeeding fiscal years.
SECTION 2. Section 27-39-305, Mississippi Code of 1972, is amended as follows:
27-39-305. (1) In addition to the levy authorized by Section 27-39-303, the board of supervisors may annually impose a countywide ad valorem tax levy or levies for the maintenance and/or construction of roads and bridges.
(2) For each fiscal year,
the aggregate receipts from taxes levied for the maintenance and/or
construction of roads and bridges pursuant to this section shall not exceed the
aggregate receipts from this source during any one (1) of the immediately
preceding three (3) fiscal years, as determined by the board of supervisors,
plus an increase not to exceed * * * two percent (2%) by
adoption of a resolution by the board of supervisors. The additional
revenue from the ad valorem tax on any newly constructed properties or any
existing properties added to the tax rolls or any properties previously exempt,
which were not assessed in the next preceding year may be excluded from the * * * two percent (2%)
increase limitation set forth herein.
(3) The * * * two percent (2%)
increase limitation prescribed in this section may be increased an additional
amount only as provided in subsection (4) of this section or when the county
board of supervisors by adoption of a resolution has determined the need
for additional revenues and has held an election on the question of raising the
limitation prescribed in this section. The limitation may be increased under
this subsection only if the proposed increase is approved by a majority of
those voting in an election held for such purpose. The resolution, notice and
manner of holding the election shall be as prescribed by law for the holding of
elections for the issuance of bonds by the county board of supervisors.
Revenues collected for the fiscal year in excess of the * * * two percent (2%)
increase limitation pursuant to an election shall be included in the tax base
for the purpose of determining aggregate receipts for which the * * * two percent (2%)
increase limitation applies for subsequent fiscal years.
(4) As an alternative to
the procedure provided in subsection (3) of this section, the * * * two percent (2%)
increase limitation prescribed in this section may be increased by an
additional amount by adoption of a resolution by the board of supervisors
without an election thereon if the aggregate receipts from the levy authorized
in this section and from all other county levies to which Sections 27-39-320
and 27-39-321 apply do not exceed * * * one hundred
two percent (102%) of the aggregate receipts from all such levies during
any one (1) of the immediately preceding three (3) fiscal years, as determined
by the board of supervisors.
(5) Except as otherwise provided for excess revenues generated pursuant to an election under subsection (3) of this section and for excess revenues generated in accordance with subsection (4) of this section, if revenues collected as the result of the taxes levied for the fiscal year pursuant to this section exceed the increase limitation, then it shall be the mandatory duty of the board of supervisors to deposit such excess receipts over and above the increase limitation into a special account and credit it to the county road and bridge fund. It will be the further duty of such board to hold said funds and invest the same as authorized by law. Such excess funds shall be calculated in the road and bridge budget for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available. Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
(6) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), the term "the aggregate receipts from taxes" as used in this section shall be the portion of the "base revenue" as defined in Section 27-39-320 which is used for the maintenance and/or construction of roads and bridges.
(7) If a shortfall occurs in revenues from sources other than ad valorem taxes and oil and gas severance taxes budgeted for the county road and bridge fund during the 1987 fiscal year, then the county may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall; provided, however, that the aggregate receipts from all ad valorem levies for the maintenance and/or construction of roads and bridges for the 1988 fiscal year shall not exceed the aggregate receipts from this source for the immediately preceding fiscal year plus an increase not to exceed twenty percent (20%).
(8) If a shortfall occurs in revenues from oil and gas severance taxes budgeted for the county road and bridge fund during the 1987 fiscal year, then the county may levy a special ad valorem tax for the 1988 fiscal year in an amount the avails of which shall not exceed such shortfall. The avails of such special ad valorem tax shall not be included within the ten percent (10%) increase limitation. The ad valorem taxes levied to offset the shortfall shall be deemed to be ad valorem tax receipts produced in the 1988 fiscal year for the purpose of determining the limitation on receipts for the succeeding fiscal years.
SECTION 3. Section 27-39-320, Mississippi Code of 1972, is amended as follows:
27-39-320. (1) The
Legislature finds and determines that legislation requiring a specific levy or
requiring consent of some other governing body to reduce the levy was intended
to raise a certain amount of revenue for specific purposes. Upon this
determination and notwithstanding the provisions of any statute which requires
a definite levy to be made or which requires that a levy may not be reduced
except by the consent of some other governing authority, the amount of such
levy shall be deemed to be an amount necessary to produce the revenues received
in the next preceding year plus, at the option of the taxing authority and
by adoption of a resolution by the taxing authority declaring its intention so
to do, an increase not to exceed * * * two percent (2%) of
such revenues.
(2) In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), such required levy and revenue produced thereby may be reduced by the levying authority in an amount in proportion to a reduction in the base revenue of any such county from the previous year. Such reduction shall be allowed only if the reduction in base revenue equals or exceeds five percent (5%). "Base revenue" shall mean the revenue received by the county from the ad valorem tax levy plus the revenue received by the county from the tax assessed under Section 27-35-309(3) and authorized to be used for any purposes for which a county is authorized by law to levy an ad valorem tax. For purposes of determining if the reduction equals or exceeds five percent (5%), a levy of millage equal to the prior year's millage shall be hypothetically applied to the current year's ad valorem tax base to determine the amount of revenue to be generated from the ad valorem tax levy. For the purposes of this section, the portion of base revenue used to fund the purpose for which a specific levy is required shall be deemed to be the total receipts from ad valorem taxes for such purpose. This paragraph shall apply to taxes levied for the 1987 fiscal year and for each fiscal year thereafter. If the Mississippi Supreme Court or another court finally adjudicates that the tax levied under Section 27-35-309(3) is unconstitutional, then this paragraph shall stand repealed.
(3) With respect to ad
valorem taxes levied on or after October 1, 1980, no county or municipality
shall levy those mills heretofore required by law to be levied to an extent
that such levy shall produce more than the total receipts produced from such
levy in the next preceding year, plus, at the option of the taxing authority and
by adoption of a resolution by the taxing authority declaring its intention so
to do, an increase not to exceed * * * two percent (2%) of
such receipts. Such total receipts shall be deemed to include the total avails
of such levy either collected from the property owner or by reimbursement by
the state. The revenues produced from any newly constructed properties or any
existing properties added to the tax rolls or any properties previously exempt
which were not assessed in the next preceding year may be excluded from the
limitation set forth herein.
(4) The * * * two percent (2%)
increase limitation prescribed in this section may be increased by an
additional amount by the board of supervisors of any county by adoption of a
resolution by the board of supervisors if the aggregate receipts from all
county levies to which this section and Sections 27-39-305 and 27-39-321 apply
do not exceed * * * one hundred two percent (102%) of
the aggregate receipts from all such levies during any one (1) of the
immediately preceding three (3) fiscal years, as determined by the board of
supervisors.
(5) The limitations set forth in this section shall apply to the mandatory tax levied by Section 27-39-329.
SECTION 4. Section 19-3-113, Mississippi Code of 1972, is amended as follows:
19-3-113. (1) The board of
supervisors of any participating county is hereby authorized and empowered, in
its discretion, to levy a tax not to exceed one-half (1/2) mill annually on all
taxable property within the county the proceeds of which shall be used to support
the district in which the county is located. The proceeds of such tax shall
not be included within the * * * two percent (2%)
increase limitation under Section 27-39-321, Mississippi Code of 1972.
(2) In addition to the tax authorized to be imposed in subsection (1) of this section, a participating county may impose special fees, tolls and special assessments for projects or services undertaken by the district in which the county is located in order to defray the expenses of the district related to such projects or services.
SECTION 5. Section 19-5-21, Mississippi Code of 1972, is amended as follows:
19-5-21. (1) (a) Except as provided in paragraphs (b), (c), (d) and (g) of this subsection, the board of supervisors, to defray the cost of establishing and operating the system provided for in Section 19-5-17, may levy an ad valorem tax not to exceed four (4) mills on all taxable property within the area served by the county garbage or rubbish collection or disposal system. The service area may be comprised of unincorporated or incorporated areas of the county or both; however, no property shall be subject to this levy unless that property is within an area served by a county's garbage or rubbish collection or disposal system.
(b) The board of supervisors of any county wherein Mississippi Highways 35 and 16 intersect and having a land area of five hundred eighty-six (586) square miles may levy, in its discretion, for the purposes of establishing, operating and maintaining a garbage or rubbish collection or disposal system, an ad valorem tax not to exceed six (6) mills on all taxable property within the area served by the system as set out in paragraph (a) of this subsection.
(c) The board of supervisors of any county bordering on the Mississippi River and traversed by U.S. Highway 61, and which is intersected by Mississippi Highway 4, having a population of eleven thousand eight hundred fifty-four (11,854) according to the 1970 federal census, and having an assessed valuation of Fourteen Million Eight Hundred Seventy-two Thousand One Hundred Forty-four Dollars ($14,872,144.00) in 1970, may levy, in its discretion, for the purposes of establishing, operating and maintaining a garbage or rubbish collection or disposal system, an ad valorem tax not to exceed six (6) mills on all taxable property within the area served by the system as set out in paragraph (a) of this subsection.
(d) The board of supervisors of any county having a population in excess of two hundred fifty thousand (250,000), according to the latest federal decennial census, and in which Interstate Highway 55 and Interstate Highway 20 intersect, may levy, in its discretion, for the purposes of establishing, operating and maintaining a garbage or rubbish collection or disposal system, an ad valorem tax not to exceed seven (7) mills on all taxable property within the area served by the system as set out in paragraph (a) of this subsection.
(e) The proceeds
derived from any additional millage levied pursuant to paragraphs (a) through
(d) of this subsection in excess of two (2) mills shall be excluded from the * * * two percent (2%)
increase limitation under Section 27-39-321 for the first year of such
additional levy and shall be included within such limitation in any year
thereafter. The proceeds from any millage levied pursuant to paragraph (g)
shall be excluded from the * * * two percent (2%)
increase limitation under Section 27-39-321 for the first year of the levy and
shall be included within the limitation in any year thereafter.
(f) The rate of the ad valorem tax levied under this section shall be shown as a line item on the notice of ad valorem taxes on taxable property owed by the taxpayer.
(g) In lieu of the ad valorem tax authorized in paragraphs (a), (b), (c) and (d) of this subsection, the fees authorized in subsection (2) of this subsection and in Section 19-5-17 or any combination thereof, the board of supervisors may levy an ad valorem tax not to exceed six (6) mills to defray the cost of establishing and operating the system provided for in Section 19-5-17 on all taxable property within the area served by the system as provided in paragraph (a) of this subsection.
Any board of supervisors levying the ad valorem tax authorized in this paragraph (g) is prohibited from assessing or collecting fees for the services provided under the system.
(2) In addition to the ad valorem taxes authorized in paragraphs (a), (b) and (c) of subsection (1) or in lieu of any other method authorized to defray the cost of establishing and operating the system provided for in Section 19-5-17, the board of supervisors of any county with a garbage or rubbish collection or disposal system may assess and collect fees to defray the costs of the services. The board of supervisors may assess and collect the fees from each single family residential generator of garbage or rubbish. The board of supervisors also may assess and collect the fees from each industrial, commercial and multifamily residential generator of garbage or rubbish for any time period that the generator has not contracted for the collection of garbage and rubbish that is ultimately disposed of at a permitted or authorized nonhazardous solid waste management facility. The fees assessed and collected under this subsection may not exceed, when added to the proceeds derived from any ad valorem tax imposed under this section and any special funds authorized under subsection (7), the actual costs estimated to be incurred by the county in operating the county garbage and rubbish collection and disposal system. In addition to such fees, an additional amount not to exceed up to One Dollar ($1.00) or ten percent (10%) per month, whichever is greater, on the current monthly bill may be assessed and collected on the balance of any delinquent monthly fees.
(3) (a) Before the adoption of any order to increase the ad valorem tax assessment or fees authorized by this section, the board of supervisors shall publish a notice advertising their intent to adopt an order to increase the ad valorem tax assessment or fees authorized by this section. The notice shall specify the purpose of the proposed increase, the proposed percentage increase and the proposed percentage increase in total revenues for garbage or rubbish collection or disposal services or shall contain a copy of the resolution by the board stating their intent to increase the ad valorem tax assessment or fees. The notice shall be published in a newspaper published or having general circulation in the county for no less than three (3) consecutive weeks before the adoption of the order. The notice shall be in print no less than the size of eighteen (18) point and shall be surrounded by a one-fourth (1/4) inch black border. The notice shall not be placed in the legal section notice of the newspaper. There shall be no language in the notice stating or implying a mandate from the Legislature.
(b) In addition to the requirement for publication of notice, the board of supervisors shall notify each person furnished garbage or rubbish collection or disposal service of any increase in the ad valorem tax assessment or fees. In the case of an increase of the ad valorem tax assessment, a notice shall be conspicuously placed on or attached to the first ad valorem tax bill on which the increased assessment is effective. In the case of an increase in fees, a notice shall be conspicuously placed on or attached to the first bill for fees on which the increased fees or charges are assessed. There shall be no language in any notice stating or implying a mandate from the Legislature.
(4) The board of supervisors of each county shall adopt an order determining whether or not to grant exemptions, either full or partial, from the fees for certain classes of generators of garbage or rubbish. If a board of supervisors grants any exemption, it shall do so in accordance with policies and procedures, duly adopted and entered on its minutes, that clearly define those classes of generators to whom the exemptions are applicable. The order granting exemptions shall be interpreted consistently by the board when determining whether to grant or withhold requested exemptions.
(5) (a) The board of supervisors in any county with a garbage or rubbish collection or disposal system only for residents in unincorporated areas may adopt an order authorizing any single family generator to elect not to use the county garbage or rubbish collection or disposal system. If the board of supervisors adopts an order, the head of any single family residential generator may elect not to use the county garbage or rubbish collection or disposal service by filing with the chancery clerk the form provided for in this subsection before December 1 of each year. The board of supervisors shall develop a form that shall be available in the office of the chancery clerk for the head of household to elect not to use the service and to accept full responsibility for the disposal of his garbage or rubbish in accordance with state and federal laws and regulations. The board of supervisors, following consultation with the Department of Environmental Quality, shall develop and the chancery clerk shall provide a form to each person electing not to use the service describing penalties under state and federal law and regulations for improper or unauthorized management of garbage. Notice that the election may be made not to use the county service by filing the form with the chancery clerk's office shall be published in a newspaper published or having general circulation in the county for no less than three (3) consecutive weeks, with the first publication being made no sooner than five (5) weeks before the first day of December. The notice shall state that any single family residential generator may elect not to use the county garbage or rubbish collection or disposal service by the completion and filing of the form for that purpose with the chancery clerk's office before December 1 of that year. The notice shall also include a statement that any single family residential generator who does not timely file the form shall be assessed any fees levied to cover the cost of the county garbage or rubbish collection or disposal service. The chancery clerk shall maintain a list showing the name and address of each person who has filed a notice of intent not to use the county garbage or rubbish collection or disposal service.
(b) If the homestead property of a person lies partially within the unincorporated service area of a county and partially within the incorporated service area of a municipality and both the municipality and the county provide garbage collection and disposal service to that person, then the person may elect to use either garbage collection and disposal service. The person shall notify the clerk of the governing authority of the local government whose garbage collection and disposal service he elects not to use of his decision not to use such services by certified mail, return receipt requested. The person shall not be liable for any fees or charges from the service he elects not to use.
(6) The board may borrow money for the purposes of defraying the expenses of the system in anticipation of:
(a) The tax levy authorized under this section;
(b) Revenues resulting from the assessment of any fees for garbage or rubbish collection or disposal; or
(c) Any combination thereof.
(7) In addition to the fees or ad valorem millage authorized under this section, a board of supervisors may use monies from any special funds of the county that are not otherwise required by law to be dedicated for use for a particular purpose in order to defray the costs of the county garbage or rubbish collection or disposal system.
SECTION 6. Section 19-5-189, Mississippi Code of 1972, is amended as follows:
19-5-189. (1) (a) Except as otherwise provided in subsection (2) of this section for levies for fire protection purposes and subsection (3) of this section for certain districts providing water service, the board of supervisors of the county in which any such district exists may, according to the terms of the resolution, levy a special tax, not to exceed four (4) mills annually, on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the district or for the retirement of any bonds issued by the district, or for both.
(b) The proceeds
derived from two (2) mills of the levy authorized herein shall be included in
the * * *
two percent (2%) increase limitation under Section 27-39-321, and the
proceeds derived from any additional millage levied under this subsection in
excess of two (2) mills shall be excluded from such limitation for the first
year of such additional levy and shall be included within such limitation in
any year thereafter.
(2) (a) In respect to fire protection purposes, the board of supervisors of the county in which any such district exists on July 1, 1987, may levy a special tax annually, not to exceed the tax levied for such purposes for the 1987 fiscal year on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Any such district for which no taxes have been levied for the 1987 fiscal year may be treated as having been created after July 1, 1987, for the purposes of this subsection.
(b) In respect to fire protection purposes, the board of supervisors of the county in which any such district is created after July 1, 1987, may, according to the terms of the resolution of intent to incorporate the district, levy a special tax not to exceed two (2) mills annually on all of the taxable real property in such district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both; however, the board of supervisors may increase the tax levy under this subsection as provided for in paragraph (c) of this subsection.
(c) The tax levy under this subsection may be increased only when the board of supervisors has determined the need for additional revenues. Prior to levying a tax increase under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the increase in the tax levy and the purposes for which the proceeds of the additional tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having a general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to increase the tax levy, a petition requesting an election on the question of the increase in tax levy, then and in that event such increase shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the increase in the tax levy or if no election is required, the board of supervisors may increase the tax levy. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(d) Notwithstanding any provisions of this subsection to the contrary, in any county bordering on the Gulf of Mexico and the State of Louisiana, the board of supervisors may levy not to exceed four (4) mills annually on all the taxable real property within any fire protection district, the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Prior to levying the tax under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the tax levy and the purposes for which the proceeds of the tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having a general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to levy the tax, a petition requesting an election on the question of the levy of such tax, then and in that event such tax levy shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the tax levy or if no election is required, the board of supervisors may levy such tax. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(e) Notwithstanding any provisions of this subsection to the contrary, in any county bordering on the Mississippi River in which legal gaming is conducted and in which U.S. Highway 61 intersects with Highway 4, the board of supervisors may levy a special tax not to exceed five (5) mills annually on all the taxable real and personal property within any fire protection district, except for utilities as defined in Section 77-3-3(d)(i) and (iii), the avails of which shall be paid over to the board of commissioners of the district to be used either for the operation, support and maintenance of the fire protection district or for the retirement of any bonds issued by the district for fire protection purposes, or for both. Before levying the tax under this paragraph, the board of supervisors shall adopt a resolution declaring its intention to levy the tax. The resolution shall describe the amount of the tax levy and the purposes for which the proceeds of the tax will be used. The board of supervisors shall have a copy of the resolution published once a week for three (3) consecutive weeks in at least one (1) newspaper published in the county and having a general circulation therein. If no newspaper is published in the county, then notice shall be given by publishing the resolution for the required time in some newspaper having general circulation in the county. A copy of the resolution shall also be posted at three (3) public places in the county for a period of at least twenty-one (21) days during the time of its publication in a newspaper. If more than twenty percent (20%) of the qualified electors of the district shall file with the clerk of the board of supervisors, within twenty-one (21) days after adoption of the resolution of intent to levy the tax, a petition requesting an election of the questions of the levy of such tax, then and in that event such tax levy shall not be made unless authorized by a majority of the votes cast at an election to be called and held for that purpose within the district. Notice of such election shall be given, the election shall be held and the result thereof determined, as far as is practicable, in the same manner as other elections are held in the county. If an election results in favor of the tax levy or if no election is required, the board of supervisors may levy such tax. The board of supervisors, in its discretion, may call an election on such question, in which event it shall not be necessary to publish the resolution declaring its intention to have the tax imposed.
(f) Any taxes levied
under this subsection shall be excluded from the * * * two percent (2%)
increase limitation under Section 27-39-321.
(3) For any district authorized under Section 19-5-151(2), the board of supervisors shall not levy the special tax authorized in this section.
SECTION 7. Section 19-29-18, Mississippi Code of 1972, is amended as follows:
19-29-18. (1) The governing body of a county railroad authority or regional railroad authority, as the case may be, may file a petition with the board of supervisors of any county included in the railroad authority, specifying for each such county, the rate of the ad valorem tax, not to exceed two (2) mills, to be levied by such county on the taxable property therein, for acquisition and maintenance of railroad properties and facilities, and to defray operating expenses of the railroad authority and any other expenses authorized to be incurred by the railroad authority. Prior to levying the tax specified by the railroad authority, the board of supervisors of each such county shall publish notice of its intention to levy same. The notice shall be published once each week for three (3) weeks in some newspaper having a general circulation in the county, but not less than twenty-one (21) days, nor more than sixty (60) days, intervening between the time of the first notice and the meeting at which said board proposes to levy the tax. If, within the time of giving notice, twenty percent (20%) or one thousand five hundred (1,500) of the qualified electors of the county, whichever is less, shall file a written protest against the levy of the tax, then the tax shall not be levied unless authorized by three-fifths (3/5) of the qualified electors of such county, voting at an election to be called and held for that purpose. If the tax levy fails to be authorized at an election held in a county included in the regional authority, then such tax levy shall not be made in any of the counties included in such regional authority.
(2) The avails of the ad valorem tax levied under authority of this section shall be paid by the county board of supervisors to the governing body of the railroad authority to be used as herein authorized.
(3) For any fiscal year after the initial levy of the tax, the board of supervisors levying same shall levy such tax at a millage rate which will produce an amount of revenue which approximates, but does not exceed, the amount of revenue produced from the levy for the preceding fiscal year. The county board of supervisors shall not increase the millage rate for the purposes authorized herein unless notice thereof is published and an election held, if required, in the manner set forth in subsection (1) of this section.
(4) Each railroad authority shall be subject to examination by the State Auditor.
(5) The tax levy authorized
in this section shall not be included in the * * * two percent (2%)
limitation on increases under Sections 27-39-320 or 27-39-321.
(6) The tax levy authorized in this section shall not be reimbursable under the provisions of the Homestead Exemption Law.
(7) A railroad authority created under Section 19-29-7(2) must receive the approval of the governing authorities of the municipality and the county creating such authority before levying any tax under this section.
SECTION 8. Section 21-27-175, Mississippi Code of 1972, is amended as follows:
21-27-175. Any public agency having taxing powers, other than a county or a municipality as herein defined, is authorized to levy a special ad valorem tax not to exceed four (4) mills upon all taxable property within its geographical limits to pay all or a portion of the payments to be made by that public agency under a contract between the public agency and a municipality and if the contract as authorized by the governing body of the public agency so provides, then the contract shall constitute an obligation against the taxing power of the public agency to the extent therein provided. The special ad valorem tax millage authorized by Sections 21-27-161 to 21-27-191 shall not be reimbursable by the state under the provisions otherwise made for reimbursements under the homestead exemption laws.
The proceeds derived from
two (2) mills of the levy authorized herein shall be included in the * * * two percent (2%)
increase limitation under Section 27-39-321, and the proceeds derived from any
additional millage levied hereunder in excess of two (2) mills shall be
excluded from such limitation for the first year of such additional levy and
shall be included within such limitation in any year thereafter.
SECTION 9. Section 21-29-117, Mississippi Code of 1972, is amended as follows:
21-29-117. (1) Except as
otherwise provided for in subsection (2) of this section, the governing
authority of said municipality, at the time the levy is made for other municipal
taxes, shall annually levy a tax on the taxable property within the said
municipality, and the proceeds therefrom shall be forwarded on or before the
twentieth of the following month to the Public Employees' Retirement System.
The levy made, and the deductions from the salaries of members, shall be in an
amount sufficient, but not more than the amount necessary, to make the system
actuarially sound by July 1, 2000, as certified to the municipality by the
board. Such tax shall be in addition to any limits set forth in Sections 27-39-301
through 27-39-311, and shall not be included in the * * * two percent (2%)
limitation on increases under Section 27-39-321, nor shall any tax increase
exceed one-half (1/2) mill per year; however, if any levy to pay debt service
on bonds issued under Section 31-25-21 as described in subsection (2) of this
section is reduced for any year as a result of payment of the bonds or
otherwise, the levy under this subsection (1) for such year may be increased by
an amount, in addition to the one-half (1/2) mill otherwise authorized, not to
exceed the reduction for such year in the millage levied to pay debt service on
the bonds.
(2) In addition to, or in
lieu of, the method of funding provided for in subsection (1) of this section,
the municipality may fund or assist in funding the retirement system through
the use of revenue bonds issued pursuant to Section 31-25-21. Any tax levied
to service the debt on such bonds shall not be included in the * * * two percent (2%)
limitation on increases under Section 27-39-321.
(3) In addition, all gifts and donations made by any persons or corporations or by other appropriate levy, and all funds which the municipality may receive from insurance companies as provided for in this article shall be placed in said fund.
(4) In addition, such municipality shall each month deduct from the salary of each member of the disability and relief fund for firemen and policemen not less than seven percent (7%) nor more than ten percent (10%) of the amount thereof and put the amount deducted into said fund. Any increase to an amount in excess of seven percent (7%) shall be in increments of not more than one percent (1%) per annum. No increase from the deduction of seven percent (7%) shall be made unless the board determines that the avails of the tax levy of three (3) mills, when combined with the avails of the deduction of seven percent (7%), is insufficient to keep the system actuarially sound.
(5) The Board of Trustees of the Public Employees' Retirement System, when any municipality has enacted an enabling ordinance as provided in Sections 21-29-5 and 21-29-101, upon a finding that either the municipal employees' retirement system or the disability and relief fund for firemen and policemen is not funded in an actuarially sound manner which is spread upon the minutes of the board, may by order provide that the revenue or a portion thereof produced by the levy authorized for one system be diverted to fund the less actuarially sound system within the same municipality. No transfer may be made of funds from one municipality to another.
(6) The municipality and the Board of Trustees of the Public Employees' Retirement System may enter into such contracts and agreements as are deemed necessary to implement the provisions of this section, including, but not limited to, contracts and agreements addressing the use, application and investment of proceeds of bonds issued under Section 31-25-21 and earnings thereon and the relative rights and obligations of the municipality and the Public Employees' Retirement System during the period that the bonds are outstanding and thereafter.
SECTION 10. Section 21-29-219, Mississippi Code of 1972, is amended as follows:
21-29-219. (1) The
Disability and Relief Fund for Firemen and Policemen shall be created and,
except as otherwise provided in subsection (2) of this section, maintained by
an ad valorem tax levied annually on all property in the municipality, provided
the election called for in Section 21-29-203 has authorized the creation of the
fund. The levy made, and the deductions from the salaries of members, shall be
in an amount sufficient, but not more than the amount necessary, to make the
system actuarially sound by July 1, 2000, as certified to the municipality by
the board. Such tax shall not be included in the * * * two percent (2%)
limitation on increases under Section 27-39-321, nor shall any tax increase
exceed one-half (1/2) mill per year; however, if any levy to pay debt service
on bonds issued under Section 31-25-20 as described in subsection (2) of this
section is reduced for any year as a result of payment of the bonds or
otherwise, the levy under this subsection (1) for such year may be increased by
an amount, in addition to the one-half (1/2) mill otherwise authorized, not to
exceed the reduction for such year in the millage levied to pay debt service on
the bonds.
(2) In addition to, or in
lieu of, the method of funding provided for in subsection (1) of this section,
the municipality may fund or assist in funding the retirement system through
the use of revenue bonds issued pursuant to Section 31-25-20. Any tax levied
to service the debt on such bonds shall not be included in the * * * two percent (2%)
limitation on increases under Section 27-39-321.
(3) The fund may be created and maintained by such gifts, donations and bequests as may be made to the fund by any person or corporation, by any appropriation or tax levy, or both, of the municipality, by such sum or sums as the municipality may receive from insurance companies for the benefit of the fund, and by the deduction by the municipality from the salary of each member of the Disability and Relief Fund for Firemen and Policemen of not less than seven percent (7%) nor more than ten percent (10%) of the amount thereof. Any increase to an amount in excess of seven percent (7%) shall be in increments of not more than one percent (1%) per annum. No increase from the deduction of seven percent (7%) shall be made unless the board determines that the avails of the tax levy of three (3) mills, when combined with the avails of the deduction of seven percent (7%), is insufficient to keep the system actuarially sound.
(4) The municipality and the Board of Trustees of the Public Employees' Retirement System may enter into such contracts and agreements as are deemed necessary to implement the provisions of this section, including, but not limited to, contracts and agreements addressing the use, application and investment of proceeds of bonds issued under Section 31-25-20 and earnings thereon and the relative rights and obligations of the municipality and the Public Employees' Retirement System during the period that the bonds are outstanding and thereafter.
SECTION 11. Section 27-39-323, Mississippi Code of 1972, is amended as follows:
27-39-323. Except as
otherwise provided for excess revenues generated by a county in accordance with
subsection (3) of Section 27-39-321 or subsection (2) of Section 27-39-320, if
revenue collected as the result of any individual levy referred to in Section
27-39-321 or the aggregate revenue collected from all levies referred to in
Section 27-39-320 which are limited to an increase of not more than * * * two percent (2%) over
the receipts from the same for any one (1) of the immediately preceding three
(3) fiscal years, as determined by the levying governing authority, exceeds
such limit, then it shall be the mandatory duty of the chancery clerk of each
county and the clerk of each municipality to deposit such excess receipts over
and above the * * * two percent (2%) increase limitation into a
special account and credit it to the fund for which such levy was made. It
will be the further duty of the chancery clerk and the city clerk to hold said
funds and invest the same as authorized by law and to report the total to the
board of supervisors or the municipal governing authorities, as the case may
be, at its regular August meeting of each year. Such excess funds shall be
calculated in the budgets for the county and for the municipality,
respectively, for the purpose for which such levies were made, for the
succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced
by the amount of excess funds available.
Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
SECTION 12. Section 27-39-325, Mississippi Code of 1972, is amended as follows:
27-39-325. The board of supervisors of any county having a plan or contract for reappraisal which has been approved by the State Tax Commission may annually levy an ad valorem tax on all the taxable property within the county, in an amount necessary to defray the cost of reappraisal. The funds derived from the levy shall be placed in a special account and shall be used only for the expenses involved in reappraisal or for repaying any amounts of indebtedness incurred for that purpose. The board may borrow money or issue its notes at the rate of interest to maturity allowed in Section 75-17-105 for the purposes of reappraisal and may pledge the avails of the levy authorized herein for the payment of the principal of and the interest on the indebtedness. The indebtedness incurred for the purpose of defraying the cost of reappraisal shall not be included in computing the debt limit of the county under any present or future law.
No board of supervisors
shall make the levy authorized herein for a period of years longer than
necessary to pay for reappraisal of property within the county or to repay any
indebtedness authorized herein. Provided, however, an ad valorem tax on all
the taxable property within the county may be levied in an amount sufficient to
defray the cost of maintaining and updating appraisals and an ownership mapping
system including, but not limited to, costs for the purchase and maintenance of
computer equipment and motor vehicles and costs for computer services and
remuneration of certified appraisers and other necessary personnel. The tax
levies authorized herein shall not be included in the * * * two percent (2%)
limitation on increases under Section 27-39-321.
This section shall also apply to the board of supervisors of any county which has reappraised in compliance with the State Tax Commission regulations and has an outstanding indebtedness incurred to fund such reappraisal of property.
The tax levies authorized in this section shall not be reimbursable under the provisions of the Homestead Exemption Law of this state.
SECTION 13. Section 37-29-103, Mississippi Code of 1972, is amended as follows:
37-29-103. Any board of
trustees may, in its discretion, by the concurrence of two-thirds (2/3) of its
authorized members present and voting and for good cause shown therefor, to be
spread upon its minutes by way of its resolution or order, which shall contain
a proposal as to the revenues from which it is anticipated the loans herein
authorized are to be repaid, authorize the junior college district to borrow
money from time to time for periods not to exceed twenty-five (25) years under
such terms and conditions as the board deems necessary and requisite and upon
its issuing its promissory note or notes or other negotiable instruments. Such
loans may be repaid from the general fund of the district, whether the same
shall have been derived from ad valorem tax receipts or otherwise and may be
further secured by a pledge of the avails of the levies, whether for support, enlargement,
improvement or repairs, authorized by Section 37-29-141, Mississippi Code of
1972; and the tax receipts used to repay such loans from any levies so pledged
shall be excluded from the * * * two percent (2%)
growth limitation on ad valorem taxes imposed in Sections 27-39-320 * * * and 27-39-321 and from the growth
limitation on ad valorem taxes imposed in Section 37-57-107, Mississippi
Code of 1972. Such note or notes or other negotiable instruments shall be
executed by the manual or facsimile signature of the chairman of the board of
trustees and countersigned by the manual or facsimile signature of the
secretary thereof, with the seal of the district affixed thereto. At least one
(1) signature on each such note shall be a manual signature, as specified in
the issuing resolution. The coupons, if any, may bear only facsimile
signatures. Any notes or other evidences of indebtedness issued pursuant to
this section shall be sold pursuant to the provisions of Section 31-19-25, Mississippi
Code of 1972, and shall not bear a greater overall maximum interest rate to
maturity than that allowed in Section 75-17-101, Mississippi Code of 1972.
SECTION 14. Section 49-28-27, Mississippi Code of 1972, is amended as follows:
49-28-27. (1) The board of supervisors of the county in which a district exists, may, according to the terms of the resolution and upon receipt of a resolution of the board of commissioners adopted by a three-fifths (3/5) majority of that board requesting the funds, levy a special tax, not to exceed four (4) mills annually, on all taxable real property in the district. The avails of the tax shall be paid over to the board of commissioners of the district to be used either for the support of the district, planning, design, construction, operation, maintenance or improvement of projects of the district or for the retirement of any bonds issued by the district, or for any combination of those uses.
(2) The proceeds derived
from two (2) mills of the levy authorized in this section shall be included in
the * * *
two percent (2%) increase limitation under Section 27-39-321, and the
proceeds derived from any additional millage levied under this subsection in
excess of two (2) mills shall be excluded from that limitation for the first
year of such additional levy and shall be included within that limitation in
any year thereafter.
(3) Following the initial tax levy, the special tax levy under this subsection may be increased only when the board of supervisors, after receipt of the resolution of the board of commissioners requesting an increase and stating the proposed amount of the increase and the purposes for which the additional revenues shall be used, has determined the need for additional revenues, adopts a resolution declaring its intention to increase the levy and has held an election on the question of increasing the tax levy prescribed in this section. The notice calling for an election shall state the purposes for which the additional revenues shall be used and the amount of the tax levy to be imposed for those purposes. The tax levy may be increased only if the proposed increase is approved by a three-fifths (3/5) majority of those voting within the district. Only those qualified electors of the county which reside in the district may vote in the election. Subject to specific provisions of this paragraph to the contrary, the publication of notice and manner of holding the election within the district shall be as prescribed by law for the holding of elections for the issuance of bonds by the board of supervisors. The election shall be held only within the district.
SECTION 15. Section 57-64-53, Mississippi Code of 1972, is amended as follows:
57-64-53. (1) In addition
to any other authority granted by law, the Boards of Supervisors of Tate,
Panola, Lafayette and Yalobusha Counties may levy a special ad valorem tax
annually in an amount not to exceed two (2) mills on all taxable property
within their county to carry out the provisions of this article. A tax levied
pursuant to this section shall be in addition to all other tax levies provided
by law. Any millage imposed pursuant to this section must be excluded from the * * * two percent (2%)
increase limitation under Section 27-39-321, Mississippi Code of 1972, and any
other limitation on the increase of ad valorem taxes. The taxes levied
pursuant to this section may be levied only for specific purposes and must
cease to be levied when the debt of the cooperative is eliminated for the
specific purpose for which it was levied.
(2) Before the special ad valorem tax authorized by this section may be imposed or increased after it initially is imposed, the board of supervisors of the county that desires to impose or increase the tax must adopt a resolution declaring its intention to levy the tax and setting forth the amount of the tax or its intention to increase the tax setting forth the amount of the increase. Notice of the proposed tax or increase must be published once each week for at least three (3) consecutive weeks in a newspaper having a general circulation in the county. The first publication of the notice must be made not less than twenty-one (21) days before the date fixed in the resolution on which the tax is to be imposed or increased, and the last publication of the notice must be made not more than seven (7) days before such date.
SECTION 16. Section 37-57-104, Mississippi Code of 1972, is amended as follows:
37-57-104. (1) Each school board shall submit to the levying authority for the school district a certified copy of an order adopted by the school board requesting an ad valorem tax effort in dollars for the support of the school district. The copy of the order shall be submitted by the school board when the copies of the school district's budget are filed with the levying authority pursuant to Section 37-61-9. Upon receipt of the school board's order requesting the ad valorem tax effort in dollars, the levying authority may, in its discretion and by adoption of a resolution, approve, in full or in part, the dollar amount requested and shall determine the millage rate necessary to generate funds equal to the dollar amount requested by the school board as approved by the levying authority. For the purpose of calculating this millage rate, any additional amount that is levied pursuant to Section 37-57-105(1) to cover anticipated delinquencies and costs of collection or any amount that may be levied for the payment of the principal and interest on school bonds or notes shall be excluded from the limitation of fifty-five (55) mills provided for in subsection (2) of this section.
(2) (a) Except as otherwise provided under paragraph (b) or (c) of this subsection, if the millage rate necessary to generate funds equal to the dollar amount requested by the school board and approved by the levying authority is greater than fifty-five (55) mills, and if this millage rate is higher than the millage then being levied pursuant to the school board's order requesting the ad valorem tax effort for the currently existing fiscal year, then the levying authority shall call a referendum on the question of exceeding, during the next fiscal year, the then existing millage rate being levied for school district purposes. The referendum shall be scheduled for not more than six (6) weeks after the date on which the levying authority receives the school board's order requesting the ad valorem tax effort.
When a referendum has been called, notice of the referendum shall be published at least five (5) days per week, unless the only newspaper published in the school district is published less than five (5) days per week, for at least three (3) consecutive weeks, in at least one (1) newspaper published in the school district. The notice shall be no less than one-fourth (1/4) page in size, and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The first publication of the notice shall be made not less than twenty-one (21) days before the date fixed for the referendum, and the last publication shall be made not more than seven (7) days before that date. If no newspaper is published in the school district, then the notice shall be published in a newspaper having a general circulation in the school district. The referendum shall be held, as far as is practicable, in the same manner as other referendums and elections are held in the county or municipality. At the referendum, all registered, qualified electors of the school district may vote. The ballots used at the referendum shall have printed thereon a brief statement of the amount and purpose of the increased tax levy and the words "FOR INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD'S ORDER AND APPROVED BY THE LEVYING AUTHORITY) MILLS," and "AGAINST INCREASING THE MILLAGE LEVIED FOR SCHOOL DISTRICT PURPOSES FROM (MILLAGE RATE CURRENTLY LEVIED) MILLS TO (MILLAGE RATE REQUIRED UNDER SCHOOL BOARD'S ORDER AND APPROVED BY THE LEVYING AUTHORITY) MILLS." The voter shall vote by placing a cross (X) or checkmark (√) opposite his choice on the proposition.
If a majority of the registered, qualified electors of the school district who vote in the referendum vote in favor of the question, then the ad valorem tax effort in dollars requested by the school board and approved by the levying authority shall be approved. However, if a majority of the registered, qualified electors who vote in the referendum vote against the question, the millage rate levied by the levying authority shall not exceed the millage then being levied pursuant to the school board's order requesting the ad valorem tax effort for the then currently existing fiscal year.
Nothing in this subsection shall be construed to require any school district that is levying more than fifty-five (55) mills pursuant to Sections 37-57-1 and 37-57-105 to decrease its millage rate to fifty-five (55) mills or less. Further, nothing in this subsection shall be construed to require a referendum in a school district where the requested ad valorem tax effort in dollars requires a millage rate of greater than fifty-five (55) mills but the requested dollar amount does not require any increase in the then existing millage rate. Further, nothing in this subsection shall be construed to require a referendum in a school district where, because of a decrease in the assessed valuation of the district, a millage rate of greater than fifty-five (55) mills is necessary to generate funds equal to the dollar amount generated by the ad valorem tax effort for the currently existing fiscal year.
(b) However, if a levying authority is levying in excess of fifty-five (55) mills on July 1, 1997, the levying authority may levy an additional amount not exceeding three (3) mills in the aggregate for the period beginning July 1, 1997, and ending June 30, 2003, subject to the limitation on increased receipts from ad valorem taxes prescribed in Sections 37-57-105 and 37-57-107.
(c) If the levying authority for any school district lawfully has decreased the millage levied for school district purposes, but subsequently determines that there is a need to increase the millage rate due to a disaster in which the Governor has declared a disaster emergency or the President of the United States has declared an emergency or major disaster, then the levying authority by adoption of a resolution may increase the millage levied for school district purposes up to an amount that does not exceed the millage rate in any one (1) of the immediately preceding ten (10) fiscal years without any referendum that otherwise would be required under this subsection.
(3) If the millage rate
necessary to generate funds equal to the dollar amount requested by the school
board and approved by the levying authority is equal to fifty-five (55)
mills or less, but the dollar amount requested by the school board and
approved by the levying authority exceeds the next preceding fiscal year's
ad valorem tax effort in dollars by more than * * * two percent (2%), but
not more than seven percent (7%) (as provided for under subsection (4) of this
section), then the school board shall publish notice thereof at least five (5)
days per week, unless the only newspaper published in the school district is
published less than five (5) days per week, for at least three (3) consecutive
weeks in a newspaper published in the school district. The notice shall be no
less than one-fourth (1/4) page in size, and the type used shall be no smaller
than eighteen (18) point and surrounded by a one-fourth-inch solid black
border. The notice may not be placed in that portion of the newspaper where
legal notices and classified advertisements appear. The first publication
shall be made not less than fifteen (15) days before the final adoption of the
budget by the school board. If no newspaper is published in the school
district, then the notice shall be published in a newspaper having a general
circulation in the school district. If at any time before the adoption of the
budget a petition signed by not less than twenty percent (20%) or fifteen hundred
(1500), whichever is less, of the registered, qualified electors of the school
district is filed with the school board requesting that a referendum be called
on the question of exceeding the next preceding fiscal year's ad valorem tax
effort in dollars by more than * * * two percent (2%), then
the school board shall adopt, not later than the next regular meeting, a
resolution calling a referendum to be held within the school district upon the
question. The referendum shall be called and held, and notice thereof shall be
given, in the same manner provided for in subsection (2) of this section. The
ballot shall contain the language "FOR THE SCHOOL TAX INCREASE OVER * * * TWO PERCENT (2%)"
and "AGAINST THE SCHOOL TAX INCREASE OVER * * * TWO PERCENT (2%)."
If a majority of the registered, qualified electors of the school district who
vote in the referendum vote in favor of the question, then the increase
requested by the school board and approved by the levying authority
shall be approved. For the purposes of this subsection, the revenue sources
excluded from the increase limitation under Section 37-57-107 also shall be
excluded from the limitation described in this subsection in the same manner as
they are excluded under Section 37-57-107. Provided, however, that any
increases requested by the school board as a result of the required local
contribution to the total funding formula as required by Sections 37-151-200
through 37-151-215, as certified to the local school district by the State
Board of Education under Section 37-151-211, shall not be subject to the * * * two percent (2%)
and/or seven percent (7%) tax increase limitations provided in this section and
shall not be subject to approval by the levying authority.
(4) If the millage rate
necessary to generate funds equal to the dollar amount requested by the school
board and approved by the levying authority is equal to fifty-five (55)
mills or less, but the dollar amount requested by the school board and
approved by the levying authority exceeds the seven percent (7%) increase
limitation provided for in Section 37-57-107, the school board may exceed the
seven percent (7%) increase limitation only after the school board * * * and the levying authority, by adoption
of a resolution by the levying authority, have determined the need for
additional revenues and three-fifths (3/5) of the registered, qualified
electors voting in a referendum called by the levying authority have voted in
favor of the increase. The notice and manner of holding the referendum shall
be as prescribed in subsection (2) of this section for a referendum on the
question of increasing the millage rate in school districts levying more than
fifty-five (55) mills for school district purposes.
(5) The aggregate receipts from ad valorem taxes levied for school district purposes pursuant to Sections 37-57-1 and 37-57-105, excluding collection fees, additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year, and amounts received by school districts from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35, shall be subject to the increase limitation under this section and Section 37-57-107.
(6) The school board shall pay to the levying authority all costs that are incurred by the levying authority in the calling and holding of any election under this section.
(7) The provisions of this section shall not be construed to affect in any manner the authority of school boards to levy millage for the following purposes:
(a) The issuance of bonds, notes and certificates of indebtedness, as authorized in Sections 37-59-1 through 37-59-45 and Sections 37-59-101 through 37-59-115;
(b) The lease of property for school purposes, as authorized under the Emergency School Leasing Authority Act of 1986 (Sections 37-7-351 through 37-7-359);
(c) The lease or lease-purchase of school buildings, as authorized under Section 37-7-301;
(d) The issuance of promissory notes in the event of a shortfall of ad valorem taxes and/or revenue from local sources, as authorized under Section 27-39-333; and
(e) The construction of school buildings outside the school district, as authorized under Section 37-7-401.
Any millage levied for the purposes specified in this subsection shall be excluded from the millage limitations established under this section.
SECTION 17. Section 37-57-105, Mississippi Code of 1972, is amended as follows:
37-57-105. (1) In
addition to the taxes levied under Section 37-57-1, the levying authority for
the school district, as defined in Section 37-57-1, upon receipt of a certified
copy of an order adopted by the school board of the school district requesting
an ad valorem tax effort in dollars for the support of the school district and
any charter schools located in the district, * * * may, in its discretion and by
adoption of a resolution, at the same time and in the same manner as other
ad valorem taxes are levied, levy an annual ad valorem tax in the amount fixed
in such order upon all of the taxable property of such school district, which
shall not be less than the millage rate certified by the State Board of
Education as the uniform minimum school district ad valorem tax levy required
for the support of the total funding formula as required by Sections 37-151-200
through 37-151-215 in such school district under Sections 37-57-1 and 37-151-211.
However, any school district levying less than the uniform minimum school
district ad valorem tax levy on July 1, 1997, shall only be required to
increase its local district maintenance levy in four (4) mill annual increments
in order to attain such millage requirements. In making such levy, the levying
authority shall levy an additional amount sufficient to cover anticipated
delinquencies and costs of collection so that the net amount of money to be
produced by such levy shall be equal to the amount which is requested by the
school board and approved by the levying authority. The proceeds of
such tax levy, excluding levies for the payment of the principal of and
interest on school bonds or notes and excluding levies for costs of collection,
shall be placed in the school depository to the credit of the school district
and shall be expended in the manner provided by law for the purpose of
supplementing teachers' salaries, extending school terms, purchasing furniture,
supplies and materials, and for all other lawful operating and incidental
expenses of such school district.
The monies authorized to be received by school districts from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35 shall be included as ad valorem tax receipts. The levying authority for the school district, as defined in Section 37-57-1, shall reduce the ad valorem tax levy for such school district in an amount equal to the amount distributed to such school district from the School Ad Valorem Tax Reduction Fund each calendar year pursuant to Section 37-61-35. Such reduction shall not be less than the millage rate necessary to generate a reduction in ad valorem tax receipts equal to the funds distributed to such school district from the School Ad Valorem Tax Reduction Fund pursuant to Section 37-61-35. The millage levy certified by the State Board of Education as the minimum tax levy shall be subject to the provisions of this paragraph.
In any county where there is located a nuclear generating power plant on which a tax is assessed under Section 27-35-309(3), such required levy and revenue produced thereby may be reduced by the levying authority in an amount in proportion to a reduction in the base revenue of any such county from the previous year. Such reduction shall be allowed only if the reduction in base revenue equals or exceeds five percent (5%). "Base revenue" shall mean the revenue received by the county from the ad valorem tax levy plus the revenue received by the county from the tax assessed under Section 27-35-309(3) and authorized to be used for any purposes for which a county is authorized by law to levy an ad valorem tax. For purposes of determining if the reduction equals or exceeds five percent (5%), a levy of millage equal to the prior year's millage shall be hypothetically applied to the current year's ad valorem tax base to determine the amount of revenue to be generated from the ad valorem tax levy. For the purposes of this section and Section 37-57-107, the portion of the base revenue used for the support of any school district shall be deemed to be the aggregate receipts from ad valorem taxes for the support of any school district. This paragraph shall apply to taxes levied for the 1987 fiscal year and for each fiscal year thereafter. If the Mississippi Supreme Court or another court finally adjudicates that the tax levied under Section 27-35-309(3) is unconstitutional, then this paragraph shall stand repealed.
The State Department of Education shall calculate a local pro rata amount for the aggregate receipts of the tax levied in this section by dividing the aggregate receipts by the sum of the school district's net enrollment, as determined under Section 37-151-211, and the net enrollment of any charter school students who reside in the district.
(2) When the tax is levied upon the territory of any school district located in two (2) or more counties, the order of the school board, as approved by the levying authority of each of the counties involved, requesting the levying of such tax shall be certified to the levying authority of each of the counties involved, and each of the levying authorities shall levy the tax in the manner specified herein. The taxes so levied shall be collected by the tax collector of the levying authority involved and remitted by the tax collector to the school depository of the home county to the credit of the school district involved as provided above, except that taxes for collection fees may be retained by the levying authority for deposit into its general fund.
(3) The aggregate receipts
from ad valorem taxes levied for school district purposes, excluding collection
fees, pursuant to this section and Section 37-57-1 shall be subject to the
increased limitation under Section 37-57-107; however, if the ad valorem tax
effort in dollars requested by the school district for the fiscal year exceeds
the next preceding fiscal year's ad valorem tax effort in dollars by more than * * * two percent (2%) but
not more than seven percent (7%), then the school board shall publish notice
thereof once each week for at least three (3) consecutive weeks in a newspaper
having general circulation in the school district involved, with the first
publication thereof to be made not less than fifteen (15) days prior to the
final adoption of the budget by the school board. If at any time prior to the
adoption a petition signed by not less than twenty percent (20%) or fifteen
hundred (1500), whichever is less, of the qualified electors of the school
district involved shall be filed with the school board requesting that an
election be called on the question of exceeding the next preceding fiscal
year's ad valorem tax effort in dollars by more than * * * two percent (2%) but
not more than seven percent (7%), then the school board shall, not later than
the next regular meeting, adopt a resolution calling an election to be held
within such school district upon such question. The election shall be called
and held, and notice thereof shall be given, in the same manner for elections
upon the questions of the issuance of the bonds of school districts, and the
results thereof shall be certified to the school board. The ballot shall
contain the language "For the School Tax Increase Over * * * Two Percent (2%)"
and "Against the School Tax Increase Over * * * Two Percent (2%)."
If a majority of the qualified electors of the school district who voted in
such election shall vote in favor of the question, then the stated increase requested
by the school board shall be approved. For the purposes of this paragraph, the
revenue sources excluded from the increased limitation under Section 37-57-107
shall also be excluded from the limitation described herein in the same manner
as they are excluded under Section 37-57-107.
SECTION 18. Section 37-57-107, Mississippi Code of 1972, is brought forward as follows:
37-57-107. (1) Beginning with the tax levy for the 1997 fiscal year and for each fiscal year thereafter, the aggregate receipts from taxes levied for school district purposes pursuant to Sections 37-57-105 and 37-57-1 shall not exceed the aggregate receipts from those sources during any one (1) of the immediately preceding three (3) fiscal years, as determined by the school board, plus an increase not to exceed seven percent (7%). For the purpose of this limitation, the term "aggregate receipts" when used in connection with the amount of funds generated in a preceding fiscal year shall not include excess receipts required by law to be deposited into a special account. However, the term "aggregate receipts" includes any receipts required by law to be paid to a charter school. The additional revenue from the ad valorem tax on any newly constructed properties or any existing properties added to the tax rolls or any properties previously exempt which were not assessed in the next preceding year may be excluded from the seven percent (7%) increase limitation set forth herein. Taxes levied for payment of principal of and interest on general obligation school bonds issued heretofore or hereafter shall be excluded from the seven percent (7%) increase limitation set forth herein. Any additional millage levied to fund any new program mandated by the Legislature shall be excluded from the limitation for the first year of the levy and included within such limitation in any year thereafter. For the purposes of this section, the term "new program" shall include, but shall not be limited to, (a) the Early Childhood Education Program, as provided by Section 37-21-7, and any additional millage levied and the revenue generated therefrom, which is excluded from the limitation for the first year of the levy, to support the mandated Early Childhood Education Program shall be specified on the minutes of the school board and of the governing body making such tax levy; (b) any additional millage levied and the revenue generated therefrom, which shall be excluded from the limitation for the first year of the levy, for the purpose of generating additional local contribution funds required for the total funding formula as required by Sections 37-151-200 through 37-151-215; and (c) any additional millage levied and the revenue generated therefrom which shall be excluded from the limitation for the first year of the levy, for the purpose of support and maintenance of any agricultural high school which has been transferred to the control, operation and maintenance of the school board by the board of trustees of the community college district under provisions of Section 37-29-272.
(2) The seven percent (7%) increase limitation prescribed in this section may be increased an additional amount only when the school board has determined the need for additional revenues and has held an election on the question of raising the limitation prescribed in this section. The limitation may be increased only if three-fifths (3/5) of those voting in the election shall vote for the proposed increase. The resolution, notice and manner of holding the election shall be as prescribed by law for the holding of elections for the issuance of bonds by the respective school boards. Revenues collected for the fiscal year in excess of the seven percent (7%) increase limitation pursuant to an election shall be included in the tax base for the purpose of determining aggregate receipts for which the seven percent (7%) increase limitation applies for subsequent fiscal years.
(3) Except as otherwise provided for excess revenues generated pursuant to an election, if revenues collected as the result of the taxes levied for the fiscal year pursuant to this section and Section 37-57-1 exceed the increase limitation, then it shall be the mandatory duty of the school board of the school district to deposit such excess receipts over and above the increase limitation into a special account and credit it to the fund for which the levy was made. It will be the further duty of such board to hold the funds and invest the same as authorized by law. Such excess funds shall be calculated in the budgets for the school districts for the purpose for which such levies were made, for the succeeding fiscal year. Taxes imposed for the succeeding year shall be reduced by the amount of excess funds available. Under no circumstances shall such excess funds be expended during the fiscal year in which such excess funds are collected.
(4) For the purposes of determining ad valorem tax receipts for a preceding fiscal year under this section, the term "fiscal year" means the fiscal year beginning October 1 and ending September 30.
(5) Beginning with the 2013-2014 school year, each school district in which a charter school is located shall pay to the charter school an amount for each student enrolled in the charter school equal to the ad valorem taxes levied per pupil for the support of the school district in which the charter school is located. The pro rata ad valorem taxes to be transferred to the charter school must include all levies for the support of the school district under Sections 37-57-1 (local contribution to the total funding formula as required by Sections 37-151-200 through 37-151-215) and 37-57-105 (school district operational levy) but may not include any taxes levied for the retirement of school district bonded indebtedness or short-term notes or any taxes levied for the support of vocational-technical education programs. Payments made pursuant to this subsection by a school district to a charter school must be made before the expiration of three (3) business days after the funds are distributed to the school district.
SECTION 19. This act shall take effect and be in force from and after January 1, 2027.
